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会计的实质是管理,会计本身是一种管理活动。这是我国会计理论研究工作者,在总结我国会计实践的基础上,于近几年里提出的创造性见解,得到了多数会计学者的支持。我国论坛上已经发表了不少阐述这一观点的文章。但是结合专行业务,系统地论述会计管理的专著,迄未多觏。《现代物资企业会计管理》一书,坚持会计实质是管理的观点,具体运用于物资部门全面地系统地探讨了贯穿于各类物资企业生产经营活动中预测、决策、控制、核算、分析、考核、评价等各个环节的会计职能和作用。不仅对物资企业加强会计管理,促进经营管理的现代化有一定的作用,抑且对我国会计学术的发展,作出了可喜的贡献。为适应企业决策科学化的要求,运用系统论来剖析物资企业生产经营活动中各个环节的会计管理任务和方法很有必要。本书把现代物资企业视为一个整体,是个“大系统”,由企业内部若干个相互关联的许多分系统组成。企业整体与其内部各单位之间的相互关联,具体化为经营目标
The essence of accounting is management. Accounting itself is a management activity. This is a research worker of China’s accounting theory. On the basis of summarizing China’s accounting practice, the creative opinions put forward in recent years have won the support of most accounting scholars. Many articles that elaborate this point of view have already been published in our forum. However, the monograph of accounting management was systematically discussed in connection with the special business. The book “Accounting Management of Modern Materials Enterprises” insists on the point of view that accounting is essentially a management point of view. It is specifically applied to the material department to comprehensively and systematically explore the prediction, decision-making, control, accounting, analysis, and assessment throughout the production and operation activities of various material companies. , evaluation and other aspects of the accounting functions and role. Not only does it have a certain role in strengthening the accounting management of material companies and promoting the modernization of operation and management, but it also makes gratifying contributions to the development of China’s accounting academics. In order to meet the requirements of scientific decision-making, it is necessary to use system theory to analyze the accounting management tasks and methods in all aspects of the production and operation activities of material companies. This book treats modern materials companies as a whole and is a “big system” consisting of a number of interconnected subsystems within the company. The correlation between the company’s overall unit and its internal units is embodied in the business objectives.